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Mergers, Acquisitions, and Corporate Restructurings

TheWiley Corporate F&A series provides information, tools, and insights to corporate professionals responsible for issues affecting the pro!tability of their company, from accounting and !nance to internal controls and performance management.

Founded in 1807, JohnWiley & Sons is the oldest independent publishing company in the United States. With of!ces in North America, Europe, Asia, and Australia, Wiley is globally committed to developing and marketing print and electronic products and services for our customers’ professional and personal knowledge and understanding.

Mergers, Acquisitions, and Corporate Restructurings

Sixth Edition

PATRICK A. GAUGHAN

Cover Design: Wiley Cover Image: ©iStock.com/jpique

Copyright © 2015 by JohnWiley & Sons, Inc. All rights reserved.

Published by JohnWiley & Sons, Inc., Hoboken, New Jersey. The Fifth Edition was published by JohnWiley & Sons, Inc. in 2011. Published simultaneously in Canada.

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Library of Congress Cataloging-in-Publication Data:

ISBN 978-1-118-99754-3 (Hardcover) ISBN 978-1-119-06335-3 (ePDF) ISBN 978-1-119-06336-0 (ePub)

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Contents

Preface xi

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